Protection under this ruling

This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953 (TAA).

A public ruling expresses the Commissioner's opinion on the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

If you rely on this ruling, the Commissioner must apply the law to you in the way set out in the ruling (unless the Commissioner is satisfied that the ruling is incorrect and disadvantages you – in which case the law may be applied to you in a way that is more favourable for you, provided the Commissioner is not prevented from doing so by a time limit imposed by the law).

You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

Context of this ruling

This ruling applies in the following context:

Except where the item in the detailed food list indicates to the contrary, the goods and services (GST) status of an item has been set out on the basis that the food is not supplied as a dine-in or hot takeaway food or beverage item. The GST status is also provided on the basis that the requirements for the supply to be a taxable supply under paragraphs 9-5(a) to (d) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) have been satisfied.

The supply of food that is for consumption on the premises from which it is supplied, or the supply of hot food for consumption away from those premises, is a taxable supply where the requirements for a supply to be a taxable supply under paragraphs 9-5(a) to (d) of the GST Act are satisfied.

See also:

Section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999

We've made an itemised list of major foods and beverages that you can search for quickly to find out their GST status.

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